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Service Tax - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

As the stay application has not been decided on merits of the ...

Service Tax

November 17, 2012

As the stay application has not been decided on merits of the case, therefore, the order of dismissal of the appeal is not sustainable in the eyes of law - AT

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  1. Dismissal of appeal for non compliance of stay order - The stay applications of individual appellants, having regard to their peculiar circumstances, should be...

  2. Waiver of pre-deposit - tribunal to consider prima-facie case or to study the matter in detail in stay application - order of the tribunal on merit is not correct - HC

  3. Petition against dismissal of stay petition by CIT(A) - CIT(A) has to follow the parameters for granting stay - HC

  4. Settlement of case - before submitting reply to the show cause notice, approached the Settlement Commission - The dismissal of the application filed before the...

  5. Power of Tribunal to dismiss the Appeals for want of prosecution - Even if the assessee could not appear, the Tribunal should decided the appeal on merits, ex parte,...

  6. Stay - dismissal of petition for non deposit of predeposit - petitioners have fully made good the pre-deposit amount along with interest - matter restored before tribunal - HC

  7. Dismissal of appeal filed by the Revenue - non obtaining approval of the committee on dispute constituted by the Central Govt. - Matter restored before the ITAT to hear...

  8. Appeal dismissed for want of prosecution - the dismissal for want of prosecution simplicitor and without any adjudication on merits, is a course impermissible and...

  9. Delay in filing of stay application - There is no time limit prescribed for filing of stay application - where the appeal is filed in time, stay application should be...

  10. Dismissal of application for additional evidence as well as the appeal - disallowance of development expenses - Explanation appears to have manufactured for the purpose...

 

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